The article looks at how changes to personal income tax in 2011 affected income distribution. The study used detailed data to analyze the impact of the tax reform. The results show that the 2011 reform reduced tax revenue, made the tax system less progressive, and decreased income redistribution. Increasing the tax exemption only benefits the top 20% of earners and widens the income gap. The focus for future tax reforms should be on setting the right tax rates and structure, rather than just raising exemptions.